, Shop tax - Volume 2 - Burghs (see 'More info' for burgh details), E326/4/2&destination=/virtual-volumes/volume-images/volume_data-E326-4-2/REX01666?image_number=51){kind=link}
Volume contents
- 1 - Burghs 1785-6 , Aberdeen
- 7 - Burghs 1785-6 , Ayr
- 11 - Burghs 1785-6 , Banff
- 17 - Burghs 1785-6 , Dumfries
- 19 - Burghs 1785-6 , Dunbar
- 21 - Burghs 1785-6 , Dundee
- 25 - Burghs 1785-6 , Edinburgh
- 51 - Burghs 1785-6 , Elgin
- 55 - Burghs 1785-6 , Forres
- 57 - Burghs 1785-6 , Glasgow
- 87 - Burghs 1785-6 , Haddington
- 89 - Burghs 1785-6 , Inverness
- 93 - Burghs 1785-6 , Irvine
- 95 - Burghs 1785-6 , Jedburgh
- 98 - Burghs 1785-6 , Kirkcudbright
- 101 - Burghs 1785-6 , Lanark
- 103 - Burghs 1785-6 , Montrose
- 105 - Burghs 1785-6 , Perth
- 109 - Burghs 1785-6 , Selkirk
- 111 - Burghs 1785-6 , Stirling
- 114 - Burghs 1785-6 , Stranraer
| Date | Inhabitants names, residence, and parish | Actual # of shops | Shops at £5 to £10 | Shops at £10 to £15 | Shops at £15 to £20 | Shops at £20 to £25 | Shops at £25 and up | Duty |
|---|---|---|---|---|---|---|---|---|
| 17 Feb 1786 | Town of Elgin | 1 | 1 | £0.1.10½ | ||||
| Provost Stephen | 1 | 1 | £0.2.3 | |||||
| Margaret Stephen | 1 | 1 | £0.2.3 | |||||
| Dr. [Doctor] Thomas Stephen | 1 | 1 | £0.2.3 | |||||
| Alexander Williamson Mercht. [Merchant] | 1 | 1 | £0.1.10½ | |||||
| Mr John Forsyth Mercht. [Merchant] | 1 | 1 | £0.7.6 | |||||
| John Brander and Coy. [Company] | 1 | 1 | £0.1.10½ | |||||
| Provost Duff | 1 | 1 | £0.2.3 | |||||
| Dr. [Doctor] Dougall | 1 | 1 | £0.2.3 | |||||
| Baillie John Ritchie | 1 | 1 | £0.9.0 | |||||
| Baillie Andrew Fenton | 1 | 1 | £0.1.10½ | |||||
| John Mann Mercht. [Merchant] | 1 | 1 | £0.1.10½ | |||||
| Alexander Cobban Mercht. [Merchant] | 1 | 1 | £0.1.10½ | |||||
| Baillie Alexander Brander | 1 | 1 | £0.3.0 | |||||
| Baillie James Young Mercht. [Merchant] | 1 | 1 | £0.1.10½ | |||||
| Mr William Robertson | 1 | 1 | £0.1.10½ | |||||
| John Jameson Mercht. [Merchant] | 1 | 1 | £0.2.3 | |||||
| Mr Robert Petrie | 1 | 1 | £0.1.10½ | |||||
| Archibald and James Craigs | 1 | 1 | £0.2.3 | |||||
| James Simpson Mercht. [Merchant] | 1 | 1 | £0.1.10½ | |||||
| James McLay Mercht. [Merchant] | 1 | 1 | £0.1.10½ | |||||
| Mr William James Mercht. [Merchant] | 1 | 1 | £0.1.10½ | |||||
| Mr. John Nicol Mercht. [Merchant] | 1 | 1 | £0.1.10½ | |||||
| 23 | 21 | £2.19.7½ |
Transcribe other information
[Page] 51
Survey of the SHOP TAX arisen within the Town of
Elgin from the 5th day of July 1785 To the 5th day of April 1786 By Archibald Duff Surveyor
Proof
13 Shops at 2/6 [£0.2.6] each Per Annum for 3 Qtrs. [Quarters] of a year is £1.4.4½
7 Shops at 3/ [£0.3.0] each Per Annum for 3 Otrs [Quarters] of a year is £0.15.9
1 Shop at 4/ [£0.4.0] each Per Annum for 3 Qtrs [Quarters] of a year is £0.3.0
1 Shop at 10/ [£0.10.0] each Per Annum for 3 Qtrs. [Quarters] of a year is £0.7.6
1 Shop at 12/ [£0.12.0] each Per Annum for 3 Qtrs. [Quarters] of a year is £0.9.0
23 £2.18.7.½
I Archibald Duff Surveyor aforesaid do hereby Certify that upon
careful examination of the foregoing several rates and duties I find
they amount in whole to two pounds nineteen Shillings and seven
pence halfpenny sterling And that upon the Eighteenth day of March
Current I delivered to James Duffus Collector of the said duties for
the Town of Elgin aforesaid an Exact Duplicate of the above
Acct. [Account] duly examined and Compared with the foregoing which
Contained my oath that Notices were left with the several Inhabitants
or at their dwelling houses of the dates annexed to their respective
Names that they were to be charged with the Sums hereby Certified
to be due from them.
Archibald Duff Surveyor
Scottish Exchequer (Tax Records), Shop tax - Volume 2 - Burghs (see 'More info' for burgh details), E326/4/2
This volume contains information on who paid late 18th century shop tax in the burghs of Aberdeen, Ayr, Banff, Campbeltown, Dingwall, Dumfries, Dunbar, Dundee, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inverary, Inverness, Irvine, Jedburgh, Kirkcudbright, Kirkwall, Lanark, Montrose, Perth, Selkirk, Stirling, Stranraer, and Tain.
Scottish Exchequer (Tax Records)
The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).